Susana Jorge Membro Pleno
Orientação de doutorandos
Enforcement mechanism and the quality of the financial information(2021)
Adriana Filipa de Jesus Silva
Orientação
The importance of strategic planning for the effectiveness of municipal spending(2025)
Sandra Sofia Morais dos Santos Matos
Orientação
Sustainable Development in Higher Education in Business Sciences: A Multidimensional analysis in the Portuguese context(2022)
Sónia Ferreira Gomes
Orientação
Transparency, Financial Condition and Financial Sustainability in Local Governments(Em curso)
Lara Filipa Oliveira Baião
Orientação
Projetos
Publicações
Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?. Journal of Public Budgeting, Accounting & Financial Management, 37, 1-24.(2025)
Future accounting professionals – how important is teaching for sustainability?. Journal of Applied Research in Higher Education.(2025)
Popular reporting in the public sector: a systematic literature review and reflections for future research. Journal of Accounting & Organizational Change.(2025)
Debate: Researching in challenging times—adapting and enhancing public sector accounting practices. Public Money & Management, 44, 657-659.(2024)
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions. Public Money & Management, 44, 651-654.(2024)
Measuring the use of financial information by politicians in local government. Public Money & Management, 44, 708-718.(2024)
Perspectivas sobre o uso da informação financeira pública pelos políticos: resultados recentes e desafios futuros. Revista de Contabilidade e Organizações, 18, e227514.(2024)
Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?. Journal of Public Budgeting, Accounting & Financial Management.(2024)
Debate: Data science challenges to financial information in the public sector. Public Money and Management, 43, 773 – 776.(2023)
The institutional environment of gender budgeting: Learning from the Portuguese experience. Public Money and Management, 43, 576 – 585.(2023)
Municipal revenue over-budgeting: a dynamic analysis of its determinants. Local Government Studies, 49, 644 – 675.(2023)
Local Government Auditing in Portugal. Auditing Practices in Local Governments: An International Comparison, (pp 111-120). Emerald Publishing Limited.(2022)
New development: The development of standardized charts of accounts in public sector accounting. Public Money & Management, 42, 530-533.(2022)
Aplicações de Contabilidade Financeira - Enquadramento teórico e casos práticos. Almedina.(2021)
The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde. International Journal of Public Administration, 44, 372-389.(2021)
Country Performance in the South American Region: A Multivariate Analysis. International Journal of Public Administration, 44, 390-408.(2021)
Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?. International Journal of Accounting & Information Management, 29, 345-367.(2021)
Municipal financial vulnerability in pandemic crises: a framework for analysis. Journal of Public Budgeting, Accounting & Financial Management, 33, 387-408.(2021)
Debate: On the ‘why' of gender budgeting. Public Money & Management, 41, 504-505.(2021)
A reforma da Administração Pública em Cabo Verde: impacto na criação de emprego público. In: Carvalho, Carla, Sousa, Emanuel, Fortes, Maria de Fátima, Lima, Sandra (Ed.), Desafios da Governação: o mercado de trabalho em Cabo Verde, (pp 125-144). Edições Universidade de Cabo Verde (UniCV).(2020)
Transparency in South American Central Governments. In: A., Farazmand (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance, (pp 1-15). Cham: Springer International Publishing.(2020)
Nationalism versus globalization: public sector accounting international harmonization and national resistance. In: da Silva, Patrícia Pereira, S. Jorge, Sá, P. Moura e (Ed.), Emerging topics in Management Studies (Celebration of the 30th Anniversary of the Management area of studies at the Faculty of Economics, University of Coimbra), (pp 73-95). Coimbra: Imprensa da Universidade de Coimbra.(2020)
Comparability in IPSASs: Lessons to be Learned for the European Standards. Accounting in Europe, 17, 158-182.(2020)
The institutionalization of public sector accounting reforms: the role of pilot entities. Journal of Public Budgeting, Accounting & Financial Management, 33, 114–137.(2020)
The role of internal auditing in promoting accountability in Higher Education Institutions. Revista de Administração Pública, 54, 243-265.(2020)
A vulnerabilidade financeira dos municípios portugueses face à pandemia Covid-19. In: Garrido, Alvaro, Costa, Hermes Augusto (Ed.), Um vírus que nos re(une): reflexões da FEUC, (pp 99-104). Porto: Vida Económica.(2020)
Aplicações de Contabilidade Financeira - Enquadramento teórico e casos práticos. Coimbra: Almedina.(2019)
European public sector accouting. Coimbra: Imprensa da Universidade de Coimbra.(2019)
The challenging task of developing European Public Sector Accounting Standards, sepcial issue in Accounting in Europe, 16(2).(2019)
The Development of EPSAS: Contributions from the Literature. Accounting in Europe, 16, 146-176.(2019)
The Challenging Task of Developing European Public Sector Accounting Standards. Accounting in Europe, 16, 143-145.(2019)
The use of budgetary and financial information by politicians in parliament: a case study. Journal of Public Budgeting, Accounting & Financial Management, 31, 539-557.(2019)
Designing an Accountability Index: A Case Study of South America Central Governments. Central European Journal of Public Policy, 13, 1-14.(2019)
Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal. Journal of Comparative Policy Analysis: Research and Practice, 21, 445-462.(2019)
IPSAS conceptual framework and views on selected national frameworks. European public sector accouting, (pp 181-211). Imprensa da Universidade de Coimbra.(2019)
Earnings Quality and Firm Valuation: A “New” Perspective Deriving From the Literature. In: Oliveira, Jonas da Silva, Azevedo, Graça Maria do Carmo, Ferreira, Augusta da Conceição Santos (Ed.), International Financial Reporting Standards and New Directions in Earnings Management, IGI Global.(2019)
Reporting components and reliability issues. European public sector accouting, (pp 213-250). Imprensa da Universidade de Coimbra.(2019)
A reforma da Contabilidade Pública em Portugal e o uso da informação financeira pelos políticos. In: Ferreira, Augusta, Menezes, Carlos, Moreira, Filomena, Tavares, José, Gomes, Patrícia (Ed.), Livro de Homenagem ao Professor João Carvalho, Áreas Editora.(2019)
The Research-Practice Gap in Accounting in the Public Sector in Portugal. The Research-Practice Gap on Accounting in the Public Services, (pp 81-83). London: Palgrave Pivot.(2019)
Governança Pública e Governança de TI: nível de adoção das melhores práticas de auditoria nos órgãos de administração pública federal brasileira. In: Fernandes, Joaquim, Matias, Fernanda, Baptista, Celísia, Melo, Ana, Alcoforado, Elidomar (Ed.), Atas da TMS Conference, In TMS Conference Series, Faro. 349-367. Universidade do Algarve, Escola Superior de Gestão, Hotelaria e Turismo.(2018)
Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?. Public Budgeting & Finance, 38, 97-116.(2018)
A Contabilidade Pública no governo central de Cabo Verde: análise dos principais incentivos para a reforma. Contabilidade & Gestão (Portuguese Journal of Accounting and Management), 22, 9-35.(2018)
Popular Reporting nos municípios portugueses?. Revista Iberoamericana de Contabilidad de Gestión (RICG), XVI.(2018)
Relato por Segmentos no Sector Público. In: Martins, A., Cruz, I., de Basto, J. Xavier, Augusto, M. (Ed.), Estudos em Memória de Ana Maria Rodrigues, (pp 393-422). Coimbra: Almedina.(2018)
Accounting, Auditing, Budgeting and Financial Management (72 entries). In: Farazmand, Ali (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance, Cham: Springer International Publishing.(2018)
Budgeting and accounting reforms within public financial management framework: the Portuguese case. In: B., Benito, I., Brusca, V., Condor, R., Dasí, M. A., Benau, M. A., Ruís, J. M., Vela (Ed.), Retos de la Contabilidad y Auditoría en la Economía Actual, Libro de Homenaje al Professor Vicente Montesinos Julve, (pp 565-579). Valência: Universidtat de València.(2018)
Anuário Financeiro dos Municípios Portugueses – 2016. Ordem dos Técnicos Oficiais de Contas (OTOC).(2017)
The perceived usefulness of financial information for decision making in Portuguese municipalities the importance of internal control. Journal of Applied Accounting Research, 18, 116-136.(2017)
The perceived usefulness of financial information for decision-making in Portuguese municipalities: the importance of internal control. Journal of Applied Accounting Research, 18, 116-136.(2017)
Transparency and accountability in municipalities: an analysis of 40 year evolution in Portugal. In: Cuadrado-Ballesteros, Beatriz, García-Sánchez, Isabel María (Ed.), Local Governments in the Digital Era: Looking for Accountability, (pp 219-241). New York: Nova Science.(2017)
A Contabilidade Pública no governo central de Cabo Verde: análise dos principais incentivos para a reforma. In: Cortés, Enrique Claver, Ramón, Diego Quer (Ed.), XXVII Jornadas Hispano-Lusas de Gestión Científica “Localización y dinámicas competitivas en un entorno global”, Benidorm: Universidade de Alicante.(2017)
Anuário Financeiro dos Municípios Portugueses 2015.(2016)
O Balanced Scorecard nos Municípios. Jornal de Contabilidade, 40, 4-12.(2016)
Towards a transparency ontology in the context of open government. Electronic Government, an International Journal, 12, 375-394.(2016)
Governmental accounting maturity towards IPSASs and the approximation to national accounts in the European Union. International Journal of Public Administration, 39, 1-13.(2016)
Information brokers and the use of budgetary and financial information by politicians: the case of Portugal. Public Money and Management, 36, 515-520.(2016)
Do politicians at central level use accounting information? Some evidence from the Portuguese case. Revista AECA, 115, 35-39.(2016)
Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal. RC-SAR - Revista de Contabilidad (Spanish Accounting Review)Revista de Contabilidad, 19, 216-226.(2016)
Measuring Local Government Transparency. Public Management Review, 18, 866-893.(2016)
Accounting basis adjustments and deficit reliability: evidence from southern European countries. RC-SAR - Revista de Contabilidad (Spanish Accounting Review), 19, 77-88.(2016)
The Contingency Model of reforms in public sector accounting. In: Farazmand, Ali (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance, Springer International Publishing.(2016)
The role of Management Accounting Systems in Public Hospitals and the construction of Budgets: a literature review. In: Ferreira, Augusta, Azevedo, Graça, Oliveira, Jonas, Marques, Rui (Ed.), Global Perspectives on Risk Management and Accounting in the Public Sector, (pp 366-389).(2016)
Estudo do endividamento dos municípios portugueses: uma análise multigrupos. XXV Jornadas HispanoLusas de Gestion Cientifica.(2015)
The relationship between Management Accounting Systems and Budgets in the Public Hospitals. XV Congresso Internacional de Contabilidade e Auditoria “A Contabilidade e o Interesse Público”.(2015)
Fatores explicativos do nível de endividamento dos municípios portugueses: uma análise de dados em painel. XXV Jornadas HispanoLusas de Gestion Cientifica.(2015)
The use of budgetary and financial information by politicians in Portugal: the role of technical advisors. 15th Biennial CIGAR Conference “Making governmental accounting research more relevant: a practice-oriented approach”.(2015)
IPSASs adoption and implications on the differences in GA-NA budgetary balances: an empirical analysis within the context of the EU. EGPA XII Permanent Study Group Public Sector Financial Management, “The Accountant, the Economist and the Politician and other stories in Public Sector Financial Management”.(2015)
A transparency ontology in the context of open government: a case derived from the Portuguese context. IRSPM Annual Conference “Shaping the future – Re-invention or revolution?”.(2015)
Adequabilidade do relato financeiro: perceção dos decisores internos nos governos locais em Portugal. XXV Jornadas HispanoLusas de Gestion Cientifica.(2015)
New challenges for Public Sector Accounting: IPSASs, Budgetary Reporting, and National Accounts. International Journal of Public Administration, 38.(2015)
Orçamento cidadão. Revista de Administração Local, 38, 321-341.(2015)
Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts. International Journal of Public Administration, 38, 237-239.(2015)
A utilidade e as necessidades de informação dos utilizadores do relato financeiro municipal para as tomadas de decisão internas. Revista Portuguesa de Contabilidade, V, 89-116.(2015)
O Uso da Informação da Contabilidade de Custos para as Tomadas de Decisão Municipais: Estudos de Caso em Municípios da Região Centro de Portugal. Revista Iberoamericana de Contabilidad de Gestión, XIII.(2015)
Political-ideological circumstances and local authorities' debt: evidence from Portuguese municipalities. Contemporary Economics, 9, 155-170.(2015)
Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?. International Review of Administrative Sciences, 81, 110-133.(2015)
Public Sector Accounting and Auditing in Portugal. Public Sector Accounting and Auditing in Europe, (pp 156-172). London: Palgrave Macmillan UK.(2015)
Autonomia e (In)Dependência Financeira. In: Sousa, Luís, Tavares, António F., Cruz, Nuno F., Jorge, Susana (Ed.), A Reforma do Poder Local em Debate, (pp 145-151). Lisboa: Imprensa de Ciências Sociais.(2015)
Contactos
Morada
Faculdade de EconomiaUniversidade de Coimbra
Av. Dias da Silva, 165
3004-512 Coimbra
Portugal